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Vol. 6 No. 3 (2026): September

​Financial Reporting Quality Determinants in Indonesia's Religious Affairs Ministry: The Moderating Role of Organizational Culture

https://doi.org/10.35912/ahrmr.v6.n3.p493-512.2026
15 Sep 2026

Abstract

Purpose: This study examines the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), with the moderating role of Organizational Culture (OC) within the Regional Office of the Religious Affairs Ministry of Jambi Province, Indonesia.

Methodology: The study involved data collected through a structured questionnaire distributed to 320 financial management officers at the Religious Affairs Ministry of Jambi Province. The data were analyzed using PLS-SEM with SmartPLS software.

Results: Empirical evidence demonstrates that HRC and TMS have positive and significant effects on FRQ. Furthermore, OC significantly strengthened the relationship between HRC and FRQ and between TMS and FRQ.

Conclusions: The results demonstrate that improving employee competence and strengthening managerial commitment are essential for enhancing the quality of financial reporting. A supportive organizational culture further reinforces the effectiveness of these factors in producing transparent, reliable, and credible financial statements.

Limitations: This study is limited to the Religious Affairs Ministry of Jambi Province and examines only two antecedents of financial reporting quality, namely human resource competence and top management support, with organizational culture as the moderating variable.

Contributions: Theoretically, this study extends Institutional Theory by positioning organizational culture as an institutional mechanism that strengthens the effects of human resource competence and top management support on financial reporting quality. Practically, the findings suggest that the Religious Affairs Ministry should integrate competency development and managerial support with its five cultural work values to strengthen the quality of financial reporting.

Keywords

Financial Reporting Quality Human Resource Competence Organizational Culture Public Sector Top Management Support

How to Cite

Riza, P., Rahayu, S., Arum, E. D. P., & Yudi, Y. (2026). ​Financial Reporting Quality Determinants in Indonesia’s Religious Affairs Ministry: The Moderating Role of Organizational Culture. Annals of Human Resource Management Research, 6(3), 493–512. https://doi.org/10.35912/ahrmr.v6.n3.p493-512.2026

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Authors

1 Puspa Riza
Universitas Jambi, Jambi, Indonesia
2 Sri Rahayu
Universitas Jambi, Jambi, Indonesia
https://orcid.org/0000-0002-9508-378X
3 Enggar Diah Puspa Arum
Universitas Jambi, Jambi, Indonesia
https://orcid.org/0000-0002-1793-6732
4 Yudi Yudi
Universitas Jambi, Jambi, Indonesia
https://orcid.org/0000-0001-7386-5708

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Vol. 6 No. 3 (2026): September
Section: Articles
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